Pengaruh Pengendalian Internal Perusahaan dan Struktur Corporate Governance Terhadap Fee Audit  

Oleh:

Widiasari, Esti ; Prabowo, Tri Jatmiko Wahyu

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Investasi vol. 9 no. 2 (Jul. 2008), page 90-97.
Topik: corporate governance; internal control; audit fees

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA73.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

Good internal control and good corporate governance will reduce activities which will be carried out by auditor. The activities reduction will bring about auditor fee cutback. The purpose of the study is to examine the influence of internal control function and corporate governance structures, i.e. major shareholders, independent commissioners and audit committe, toward audit fees. This study is replication of Hay's et al. research in 2008. The data collection uses purposive sampling method. Data was collected from annual reports of manufacturing companies which listed on Bursa Efek Indonesia in 2005-2007. The method used in analysis is multiple linear regression. The results show that internal audit functions do not affect to audit fees. By contrast, audit committee negatively influence toward audit fees. The two corporate governance structures (major shareholders and independent commissioners) have significant positive influncial on audit fees. The results consistent with previous studies and consistent with the explanation that controls are complementary (controls, corporate governance and auditing are complement), an increase in one control will lead to an increase in the others.

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